WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
90.04 - Spectacles, goggles and the like, corrective, protective or other. - Sunglasses 9004.90 - Other 9004.10 This heading covers articles (usually corn rising a fiarne or support with lenses or shields of lass or other material), for use in front o the eyes, generally intended either to correct certain %efectsof vision or to protect the e es agaiost dust, smoke, gas, etc., or dazzle; it also covers spectacles for viewing stereoscopic kee-dimensional) pictures. P Spectacles, pince-nez, lorgnettes, monocles, etc., used for correcting vision, generally have optically worked lenses. Protective spectacles and goggles generally consist of plane or curved discs of ordin glass (whether or not optically worked, or tinted), of safev glass, of plastics ( p o l g e t h y l methacrylate) polystyrene, etc.), of mica, or of metal ( w e gauze, or slotted These articles include sunglasses, s ectacles used for mountaineering or winter sports, goggles for airmen, motorists, motor-cyc?ists, chemists, welders, foundry workers, moulders, sand-blast machine operators, electricians, rroadmen, quarrymen, etc. The heading also includes oggles for underwater use; removable s ectacles (e.g., sunglasses) for fitting to other spectac es (generally corrective spectacles) an used either as protective filters or, in some cases, as additional corrective lenses; polarisin spectacles fitted with lenses of plastics for viewing three-dimensional films (whether or not w i g a paperboard £kame). Y B PARTS Frames and mountings, and parts thereof, for spectacles or the like, are classified in heading 90.03. E epieces of glass are classified in headin 70.15 if not o tically worked, or in heading 90.01 i optically worked; e e ieces of materi s other than 8 ass are classified in heading 90.01 if they constitute optica e ements; otherwise they are classified in this heading. r 7P Y As the heading covers only those spectacles, etc., designed to cover the eyes, it excludes articles desi ned to cover or r o w most of the fa?: (e.g., visors for welders; screens and eye-shades for motor-cycEsts; face masks or underwater swimming). F The heading also excludes : (a) Contact lenses of heading 90.01. (b) Opera or racing glasses and similar articles, made with spectacle mountings (heading 90.05). (c) Toy spectacles (heading 95.03). (d) Carnival articles (heading 95.45).
1.- This Chapter does not cover : (a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16), of leather or of composition leather (heading 42.05) or of textile material (heading 59.11); (b) Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI); (c) Refractory goods of heading 69.03; ceramic wares for laboratory, chemical or other technical uses, of heading 69.09; (d) Glass mirrors, not optically worked, of heading 70.09, or mirrors of base metal or of precious metal, not being optical elements (heading 83.06 or Chapter 71); (e) Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17; (f) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); however, articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences are to be classified in heading 90.21; (g) Pumps incorporating measuring devices, of heading 84.13; weight-operated counting or checking machinery, or separately presented weights for balances (heading 84.23); lifting or handling machinery (headings 84.25 to 84.28); paper or paperboard cutting machines of all kinds (heading 84.41); fittings for adjusting work or tools on machine-tools or water-jet cutting machines, of heading 84.66, including fittings with optical devices for reading the scale (for example, “optical” dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading 84.70); valves or other appliances of heading 84.81; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of heading 84.86; (h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 85.12); portable electric lamps of heading 85.13; cinematographic sound recording, reproducing or re-recording apparatus (heading 85.19); sound-heads (heading 85.22); television cameras, digital cameras and video camera recorders (heading 85.25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 85.26); connectors for optical fibres, optical fibre bundles or cables (heading 85.36); numerical control apparatus of heading 85.37; sealed beam lamp units of heading 85.39; optical fibre cables of heading 85.44; (ij) Searchlights or spotlights of heading 94.05; (k) Articles of Chapter 95; (l) Monopods, bipods, tripods and similar articles, of heading 96.20; (m) Capacity measures, which are to be classified according to their constituent material; or (n) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading 39.23 or Section XV).